How to assign budgets to department and branch units

[大和田舜]

【Background】
 　We are currently creating a ‘Human resource Planning’ with SAC
 　The objectives are as follows
　　・Allocation of budgets to individual branches
　　・The personnel plan is prepared within the budget by each branch. 
　　・Personnel costs are calculated on the basis of ‘average salary by position x number of employees’

【Current issues】 
　The current personnel plan sets budgets by position, and the total amount is used as the departmental and branch budgets. However, the head office does not envisage any position-based restrictions and wishes to manage budgets on a departmental and branch basis.
　Example)Department Branch A's budget for the next financial year: 90 million yen. 

【Question】
 　Please give us an specific set-up method to achieve budgetary control on a departmental and branch basis.